Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-1 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

12E Authority Type Code

Authority Type Code is required for applicable 

USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

CONCATENATED 

TAS

Pass 412600 B 031 X0300000

Pass 412600 B 031 X0200000

Pass 412600 B 431 X0500000

Pass 412600 B

08620102010 

0336000

Pass 412600 B 012 X5531000

Pass 412800 B 031 X0300000

Pass 412800 B 031 X0200000

Pass 412800 B 431 X0500000

Pass 412800 B

08620102010 

0336000

Pass 412800 B 012 X5531000

Pass 412800 B 016 X8042000

Pass 412900 B

01220102010 

1143000

Pass 412900 B 016 0327000

14E Year of Budget Authority Indicator

Year of Budget Authority Indicator is required 

for the applicable USSGL accounts.

YEAR OF 

BUDGET 

AUTHORITY 

CODE

FINANCING 

ACCOUNT 

CODE

Pass (BLANK) D

Pass (BLANK) G

Fail BAL D

Fail BAL G

Fail NEW D

Fail NEW G

15E Availability Time Indicator

Availability Time Indicator is required for the 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

AVAILABILITY 

TIME INDICATOR

Fail 462000 B A

Fail 462000 B S

Fail 462000 E (BLANK)

Pass 462000 B (BLANK)

Pass 462000 E A

Pass 462000 E S

17E Prior Year Adjustment Code

Prior Year Adjustment Code is required for 

the applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS

U.S. Government Standard General Ledger

Data Validations - Detail
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-2 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 411100 X E

Fail 411200 X E

Fail 411300 X E

Fail 411400 X E

Fail 411500 X E

Fail 411600 X E

Fail 411700 X E

Fail 411800 X E

Fail 412100 X E

Fail 412300 X E

Fail 412400 X E

Fail 412500 X E

Fail 413100 X E

Fail 413200 X E

Fail 413600 X E

Fail 414100 X E

Fail 415000 X E

Fail 415700 X E

Fail 415800 X E

Fail 416800 X E

Fail 417000 X E

Fail 417500 X E

Fail 419000 X E

Fail 421200 X E

Fail 429000 X E

Fail 438200 X E

Fail 438700 X E

Fail 438800 X E

Fail 439100 X E

Fail 439200 X E

Fail 439400 X E

Fail 439500 X E

Fail 439700 X E

Fail 439800 X E

Fail 439900 X E

Fail 445000 X E

Fail 462000 X E

Fail 490800 X E
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-3 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

21E GTAS Fund Type

Specific USSGL accounts are valid for each 

GTAS Fund Type.

USSGL 

ACCOUNT 

NUMBER FUND TYPE

CONCATENATED 

TAS

Fail 411400 ET 015 X8526000

Fail 411400 ET 015 X8585000

Fail 411400 ET 015 X8594000

Fail 411400 ET 015 X8595000

Fail 411400 ET 015 X8596000

Fail 411400 ET 015 X8600000

Fail 411400 ET 015 X8602000

Fail 411400 ET 015 X8604000

Fail 411400 ET 015 X8608000

Fail 411400 ET 070 X8530000

Fail 411400 ET 070 X8598000

Pass 411900 ES 014 X5241000

Pass 411900 ES 014 X5205000

Pass 411900 ES 014 X5485000

Pass 411900 ES

02020092010 

5485000

Pass 411900 ES 095 X5415000

Pass 411900 ET 015 X8526000

Pass 411900 ET 015 X8585000

Pass 411900 ET 015 X8594000

Pass 411900 ET 015 X8595000

Pass 411900 ET 015 X8596000

Pass 411900 ET 015 X8600000

Pass 411900 ET 015 X8602000

Pass 411900 ET 015 X8604000

Pass 411900 ET 015 X8608000

Pass 411900 ET 030 X8530000

Pass 411900 ET 031 X8598000

Pass 412600 EG 031 X0300000

Pass 412600 EG 031 X0200000

Pass 412600 EG 431 X0500000

Pass 412600 EG

08620102010 

0336000

Pass 412700 EG

01620102010 

0327000

Pass 412700 EG

01620102011 

0327000
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-4 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass 412700 EG

01220102010 

1143000

Pass 412700 EG

01220102011 

1143000

Pass 412800 EG 031 X0200000

Pass 412800 EG 431 X0500000

Pass 412800 EG

08620102010 

0336000

Pass 412800 EG 031 X0300000

Pass 412900 EG

01620102010 

0327000

Pass 412900 EG

01220102010 

1143000

Pass 415700 EG

09120092010 

0205000

Pass 417100 EG 096 X3122000

Pass 417100 EG 096 X3123000

Pass 417200 EP 089 X4045000

Pass 417300 EG 096 X3122000

Pass 417300 EP 089 X4045000

Pass 417300 EG 096 X3123000

22E TAS Status

The USSGL accounts must be valid for the 

TAS Status.

USSGL 

ACCOUNT 

NUMBER FUND TYPE TAS STATUS

Fail 435000 EG U

Fail 435000 ER U

Fail 435000 EP U

Fail 435000 TR U

Fail 435000 EC U

Fail 435000 EM U

Pass 435000 ES U

Pass 435000 ET U

23E Borrowing Source Code

Borrowing Source Code is required for 

applicable USSGL accounts.

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE

BORROWING 

SOURCE

Fail 438200 D F

Fail 438200 D T

Fail 438200 D P

Fail 438200 P F

Fail 438200 P T

Fail 438200 S F
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-5 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 438200 S T

Fail 438200 S P

Fail 438200 C F

Fail 438200 C T

Fail 438200 C P

Fail 438200 P P

Fail 438200 B (BLANK)

Pass 438200 B F

Pass 438200 B P

Pass 438200 B T

Pass 438200 D (BLANK)

Pass 438200 P (BLANK)

Pass 438200 S (BLANK)

Pass 438200 C (BLANK)

Fail 438400 C F

Fail 438400 C P

Fail 438400 C T

Fail 438400 D F

Fail 438400 D P

Fail 438400 D T

Fail 438400 P F

Fail 438400 P P

Fail 438400 P T

Fail 438400 S F

Fail 438400 S P

Fail 438400 S T

Pass 438400 P (BLANK)

Pass 438400 S (BLANK)

Pass 438400 C (BLANK)

Pass 438400 D (BLANK)

Fail 439200 B (BLANK)

Fail 439200 C F

Fail 439200 C T

Fail 439200 C P

Fail 439200 D F

Fail 439200 D T

Fail 439200 D P

Fail 439200 E F

Fail 439200 E T
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-6 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 439200 E P

Fail 439200 F F

Fail 439200 F T

Fail 439200 F P

Fail 439200 P F

Fail 439200 P T

Fail 439200 P P

Fail 439200 R F

Fail 439200 R T

Fail 439200 R P

Fail 439200 S F

Fail 439200 S T

Fail 439200 S P

Pass 439200 B F

Pass 439200 B T

Pass 439200 B P

Pass 439200 C (BLANK)

Pass 439200 D (BLANK)

Pass 439200 E (BLANK)

Pass 439200 F (BLANK)

Pass 439200 P (BLANK)

Pass 439200 R (BLANK)

Pass 439200 S (BLANK)

Fail 439300 B (BLANK)

Fail 439300 C F

Fail 439300 C T

Fail 439300 C P

Fail 439300 D F

Fail 439300 D T

Fail 439300 D P

Fail 439300 E F

Fail 439300 E T

Fail 439300 E P

Fail 439300 F F

Fail 439300 F T

Fail 439300 F P

Fail 439300 P F

Fail 439300 P T

Fail 439300 P P
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-7 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 439300 R F

Fail 439300 R T

Fail 439300 R P

Fail 439300 S F

Fail 439300 S T

Fail 439300 S P

Pass 439300 B F

Pass 439300 B T

Pass 439300 B P

Pass 439300 C (BLANK)

Pass 439300 D (BLANK)

Pass 439300 E (BLANK)

Pass 439300 F (BLANK)

Pass 439300 P (BLANK)

Pass 439300 R (BLANK)

Pass 439300 S (BLANK)

25 439100 and Appropriation Flag Validation

USSGL 439100 can only be used on the bulk 

file if the Appropriation Flag on the SMAF is I 

(Indefinite) or M (Mixed). Fail

USSGL 

ACCOUNT 

NUMBER

APPROPRIATIO

N FLAG

=439100 =(BLANK)

26

Anticipated USSGL Account Balance in 

Period 12

If the period is 12, then the account balance 

for all anticipated USSGL accounts must be 

zero. Fail

Reporting 

Period

DOLLAR 

AMOUNT

SGL 

ANTICIPATED

=12 <>0 =Y

27

Credit Cohort Year and Financing Account 

Code Validation

If Financing Account Code for the TAS is D 

(Direct) or G (Guaranteed) on the SMAF and 

the USSGL account is budgetary, then the 

Credit Cohort Year is required. Otherwise, 

Credit Cohort Year should be null. Pass

CREDIT 

COHORT YEAR

BUDGETARY 

PROPRIETARY

FINANCING 

ACCOUNT CODE

=(BLANK) =A =D

=(BLANK) =A =N

=(BLANK) =A =G

=(BLANK) =B =N

=(BLANK) =P =D

=(BLANK) =P =N

=(BLANK) =P =G

=1992 =B =D

=1992 =B =G

=1993 =B =D

=1993 =B =G
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-8 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=1994 =B =D

=1994 =B =G

=1995 =B =D

=1995 =B =G

=1996 =B =D

=1996 =B =G

=1997 =B =D

=1997 =B =G

=1998 =B =D

=1998 =B =G

=1999 =B =D

=1999 =B =G

=2000 =B =D

=2000 =B =G

=2001 =B =D

=2001 =B =G

=2002 =B =D

=2002 =B =G

=2003 =B =D

=2003 =B =G

=2004 =B =D

=2004 =B =G

=2005 =B =D

=2005 =B =G

=2006 =B =D

=2006 =B =G

=2007 =B =D

=2007 =B =G

=2008 =B =D

=2008 =B =G

=2009 =B =D

=2009 =B =G

=2010 =B =D

=2010 =B =G

=2011 =B =D

=2011 =B =G

=2012 =B =D

=2012 =B =G

=2013 =B =D
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-9 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=2013 =B =G

=2014 =B =D

=2014 =B =G

27E

Credit Cohort Year and Financing Account 

Code Validation

If Financing Account Code for the TAS is D 

(Direct) or G (Guaranteed) on the SMAF and 

the USSGL account is budgetary, then the 

Credit Cohort Year is required. Otherwise, 

Credit Cohort Year should be null.

CREDIT 

COHORT YEAR

CONCATENATE

D TAS

FINANCING 

ACCOUNT CODE

Pass (BLANK) 086 X4240000 D

Pass (BLANK) 086 X4240000 G

Pass (BLANK) 091 X4251000 D

Pass (BLANK) 091 X4251000 G

Pass (BLANK) 091 X4252000 D

Pass (BLANK) 091 X4252000 G

Pass (BLANK) 091 X4253000 D

Pass (BLANK) 091 X4253000 G

Pass (BLANK) 091 X4255000 D

Pass (BLANK) 091 X4255000 G

Pass (BLANK) 091 X4290000 D

Pass (BLANK) 091 X4290000 G

Pass (BLANK) 091 X4449000 D

Pass (BLANK) 091 X4449000 G

Pass (BLANK) 091 X4453000 D

Pass (BLANK) 091 X4453000 G

Pass (BLANK) 091 X4459000 D

Pass (BLANK) 091 X4459000 G

Pass (BLANK) 091 X4300000 D

Pass (BLANK) 091 X4300000 G

28 PYA and Beginning Balance Validation

If the Begin End Indicator is B (Beginning), 

then the Prior Year Adjustment Code value 

must be X (not an adjustment to prior year 

reporting). Fail

Begin End 

Indicator

PRIOR YEAR 

ADJUSTMENT 

CODE

=B =B

=B =P

29

Program Report Category Code and 

Apportionment Category Code Validation

If the Apportionment Category Code is A or B, 

then the Program Report Category Code 

(number) is required. If the Apportionment 

Category Code is E, then Program Report 

Category Code (number) must be null. Fail

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

=(BLANK) =##

=A =(BLANK)
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-10 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=B =(BLANK)

=E =##

29E

Program Report Category Code and 

Apportionment Category Code Validation

If the Apportionment Category Code is A or B, 

then the Program Report Category Code 

(number) is required. If the Apportionment 

Category Code is E, then Program Report 

Category Code (number) must be null.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE

PROGRAM 

REPORT 

CATEGORY 

NUMBER

Fail 406000 B ##

Fail 406000 A ##

Pass 406000 A (BLANK)

Pass 406000 B (BLANK)

Fail 407000 A ##

Fail 407000 B ##

Pass 407000 A (BLANK)

Pass 407000 B (BLANK)

Fail 421000 A ##

Fail 421000 B ##

Pass 421000 A (BLANK)

Pass 421000 B (BLANK)

Fail 421500 A ##

Fail 421500 B ##

Pass 421500 A (BLANK)

Pass 421500 B (BLANK)

Fail 431000 A ##

Fail 431000 B ##

Pass 431000 A (BLANK)

Pass 431000 B (BLANK)

Fail 463000 A ##

Fail 463000 B ##

Pass 463000 A (BLANK)

Pass 463000 B (BLANK)

Fail 465000 A ##

Fail 465000 B ##

Pass 465000 A (BLANK)

Pass 465000 B (BLANK)

30

Apportionment Category B and 

Apportionment Category B Program Code 

(Number) Validation

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159. Fail

APPORTIONME

NT CATEGORY 

CODE

APPORTIONME

NT CATEGORY 

B PROGRAM

=(BLANK) =####
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-11 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=A =####

=B =(BLANK)

=E =####

30E

Apportionment Category B and 

Apportionment Category B Program Code 

(Number) Validation

If Apportionment Category Code is B, then 

Apportionment Category B Program Code 

(number) is required. The values must be 

between 6011-6159.

USSGL 

ACCOUNT 

NUMBER

APPORTIONME

NT CATEGORY 

CODE

APPORTIONMENT 

CATEGORY B 

PROGRAM

Fail 406000 B ####

Pass 406000 B (BLANK)

Fail 407000 B ####

Pass 407000 B (BLANK)

Fail 421000 B ####

Pass 421000 B (BLANK)

Fail 421500 B ####

Pass 421500 B (BLANK)

Fail 431000 B ####

Pass 431000 B (BLANK)

Fail 463000 B ####

Pass 463000 B (BLANK)

Fail 465000 B ####

Pass 465000 B (BLANK)

31 BEA Category Validation

The Bulk File BEA Category Indicator must 

agree with the TAS level BEA Category 

Indicator on the SMAF, unless TAS level BEA 

Category Indicator on the SMAF is N (NET), in 

which Bulk File BEA Category would be M 

(Mandatory). Fail

BEA CATEGORY 

INDICATOR

TAS LEVEL BEA 

CATEGORY

=D =M

=D =(BLANK)

=D =I

=D =G

=D =N

=M =D

=M =(BLANK)

=M =I

=M =G
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-12 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

32

Is First Year and Year of Budget Authority 

Indicator Validation

If Is First Year is Y (Yes) on the SMAF, then 

Year of Budget Authority Indicator must be 

NEW. If Is First Year is N (No) on the SMAF, 

then Year of Budget Authority Indicator must 

be BAL for annual & multi year TAS; and must 

be NEW or BAL for X year TAS. Fail

YEAR OF 

BUDGET 

AUTHORITY 

CODE

AUTHORITY 

DURATION 

CODE IS FIRST YEAR

=BAL =A =Y

=BAL =M =Y

=BAL =X =Y

=NEW =A =N

=NEW =M =N

32E

Is First Year and Year of Budget Authority 

Indicator Validation

If Is First Year is Y (Yes) on the SMAF, then 

Year of Budget Authority Indicator must be 

NEW. If Is First Year is N (No) on the SMAF, 

then Year of Budget Authority Indicator must 

be BAL for annual & multi year TAS; and must 

be NEW or BAL for X year TAS.

YEAR OF 

BUDGET 

AUTHORITY 

CODE IS FIRST YEAR

CONCATENATED 

TAS

Pass BAL Y

01720142018 

1205000

Pass BAL Y

01720142018 

0730000

Pass BAL Y 075075 X0125010

Pass BAL Y 020075 X0119001

Pass NEW N

57920102019 

8299000

33

Federal Non-Federal Code and Trading 

Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), 

then Trading Partner Agency Identifier is 

required. If Federal Non-Federal Code is G 

(General Fund), then Trading Partner Agency 

Identifier must be 099. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

=(BLANK) =###

=E =###

=F <>###

=F =099

=G <>099

=N =###

=Z =###
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-13 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

33E

Federal Non-Federal Code and Trading 

Partner Agency Identifier Validation

If Federal Non-Federal Code is F (Federal), 

then Trading Partner Agency Identifier is 

required. If Federal Non-Federal Code is G 

(General Fund), then Trading Partner Agency 

Identifier must be 099.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER 

AGENCY 

IDENTIFIER

Fail 421200 F ###

Pass 421200 F (BLANK)

Fail 422100 F ###

Pass 422100 F (BLANK)

Fail 422200 F ###

Pass 422200 F (BLANK)

Fail 423100 F ###

Pass 423100 F (BLANK)

Fail 425100 F ###

Pass 425100 F (BLANK)

Fail 425200 F ###

Pass 425200 F (BLANK)

Fail 425300 F ###

Pass 425300 F (BLANK)

Fail 487200 F ###

Pass 487200 F (BLANK)

Fail 497200 F ###

Pass 497200 F (BLANK)

34

Federal Non-Federal Code and Trading 

Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), 

then Trading Partner Main Account is 

required. The TP Main Account will be phasedin beginning in FY 2015. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

=(BLANK) =####

=E =####

=N =####

=Z =####

34E

Federal Non-Federal Code and Trading 

Partner Main Account Validation

If Federal Non-Federal Code is F (Federal), 

then Trading Partner Main Account is 

required. The TP Main Account will be phasedin beginning in FY 2015.

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT CODE

Fail 421200 F ####

Pass 421200 F (BLANK)

Fail 422100 F ####

Pass 422100 F (BLANK)

Fail 422200 F ####

Pass 422200 F (BLANK)
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-14 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Fail 423100 F ####

Pass 423100 F (BLANK)

Fail 425100 F ####

Pass 425100 F (BLANK)

Fail 425200 F ####

Pass 425200 F (BLANK)

Fail 425300 F ####

Pass 425300 F (BLANK)

Fail 487200 F ####

Pass 487200 F (BLANK)

Fail 497200 F ####

Pass 497200 F (BLANK)

35

Federal Non-Federal Code G and Trading 

Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General 

Fund), then Trading Partner Main Account 

must be 0000. Fail

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

=G =####

35E

Federal Non-Federal Code G and Trading 

Partner Main Account 0000 Validation

If Federal Non-Federal Code is G (General 

Fund), then Trading Partner Main Account 

must be 0000.

FEDERAL 

NONFEDERAL 

INDICATOR

TRADING 

PARTNER MAIN 

ACCOUNT 

CODE

Pass G 0000

36

TAS Restrictions for USSGL 192100 

Receivable from Appropriations Validation

USSGL account 192100 is restricted to 

specific TAS within the Department of the 

Treasury. Fail

USSGL 

ACCOUNT 

NUMBER Fund Family

=192100 <>0200500

=192100 <>0200550

=192100 <>0200551

=192100 <>0200575

=192100 <>0200903

=192100 <>0200904

=192100 <>0201875

=192100 <>0200505

37 109000 Balance Validation

The Dollar Amount for USSGL account 109000 

must be $0 in period 12. Fail

Reporting 

Period

USSGL 

ACCOUNT 

NUMBER DOLLAR AMOUNT

=12 =109000 <>0

38

USSGL 435000 and TAS Status Transitioning 

Flag

If the TAS Status Transitioning Flag is K 

(Canceling), then USSGL 435000 Debit Credit 

Indicator must be C (Credit). Fail

USSGL 

ACCOUNT 

NUMBER

DEBIT CREDIT 

INDICATOR

TAS STATUS 

TRANSITIONING 

CODE

=435000 =D =K
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-15 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

39 PYA and Is First Year

If the Is First Year Indicator is Y (Yes) on the 

SMAF, then the PYA must be X (not an 

adjustment to prior year reporting). Fail

PRIOR YEAR 

ADJUSTMENT 

CODE IS FIRST YEAR

=B =Y

=P =Y

40 TAS Status Transitioning Flag and 101000

If the TAS Status Transitioning Flag is K 

(Canceling), then 101000 ending balance must 

be $0. Fail

USSGL 

ACCOUNT 

NUMBER

DOLLAR 

AMOUNT

Begin End 

Indicator

TAS STATUS 

TRANSITIONING 

CODE

=101000 <>0 =E =K

41

Prior Year Upward and Downward 

Adjustments and Is First Year

Prior Year Upward and Downward 

Adjustments cannot be reported in the TAS 

first year. Fail

USSGL 

ACCOUNT 

NUMBER IS FIRST YEAR

=498100 =Y

=498200 =Y

42 USSGL 490800 TAS limitation

USSGL 490800 is restricted to three TAS: 

88X0300, 20X0550 and 10X4518. Fail

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

=490800 <> 010 X4518000

=490800 <> 020 X0550000

=490800 <> 088 X0300000

43 USSGL 412200 is limited to TAS 20X0550 USSGL 412200 is limited to TAS 20X0550 Fail

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

USSGL 

ACCOUNT 

NUMBER

<>020 <>X <>0550 =412200

44 USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with 

Authority Duration Code X (No Year TAS). Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

DURATION 

CODE

=412200 =A

=412200 =C

=412200 =M

=412200 =R

=413600 =A

=413600 =C

=413600 =M

=413600 =R

=414900 =A

=414900 =C

=414900 =M
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-16 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=414900 =R

=415700 =A

=415700 =C

=415700 =M

=415700 =R

=415800 =A

=415800 =C

=415800 =M

=415800 =R

=427300 =A

=427300 =C

=427300 =M

=427300 =R

=438400 =C

=438400 =R

=439400 =A

=439400 =C

=439400 =M

=439400 =R

=439700 =A

=439700 =C

=439700 =M

=439700 =R

=439800 =A

=439800 =C

=439800 =M

=439800 =R

44E USSGLs limited to X Authority Duration Code

Specific USSGLs are limited to TAS with 

Authority Duration Code X (No Year TAS).

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

Pass 414900

01320122022 

0516000

Pass 414900

01320122022 

8233000

Pass 415800

07020132015 

0715000

Pass 415800

07020142016 

0715000

Pass 439800

07020132015 

0715000
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-17 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

Pass 439800

07020142016 

0715000

45 TAS Restrictions for USSGL 432000

USSGL 432000 is restricted to TAS in the 

Department of Health and Human Services 

and the Social Security Administration. Fail

AGENCY 

IDENTIFIER

USSGL 

ACCOUNT 

NUMBER

<>028 =432000

<>075 =432000

46 TAS Restrictions for Non-Federal Exceptions

Federal Non-Federal Code domain value E 

(Non-Federal exceptions) is restricted to 

specific TAS Fail

FEDERAL 

NONFEDERAL 

INDICATOR Fund Family

=E <>0110109

=E <>0110210

=E <>0120600

=E <>0121103

=E <>0121104

=E <>0121105

=E <>0121106

=E <>0121115

=E <>0121400

=E <>0121500

=E <>0121600

=E <>0121801

=E <>0122500

=E <>0123700

=E <>0124050

=E <>0124605

=E <>0124609

=E <>0125161

=E <>0125410

=E <>0128028

=E <>0130300

=E <>0131006

=E <>0131440

=E <>0131450

=E <>0134295

=E <>0140680

=E <>0140803

=E <>0140804

=E <>0141039

=E <>0141125
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-18 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=E <>0141610

=E <>0141611

=E <>0141612

=E <>0144523

=E <>0144529

=E <>0145015

=E <>0145017

=E <>0145020

=E <>0148069

=E <>0150200

=E <>0151060

=E <>0151100

=E <>0151300

=E <>0171804

=E <>0171810

=E <>0201008

=E <>0204444

=E <>0204502

=E <>0212032

=E <>0254468

=E <>0514596

=E <>0608118

=E <>0694089

=E <>0698083

=E <>0700500

=E <>0700509

=E <>0700530

=E <>0700531

=E <>0700542

=E <>0700610

=E <>0705687

=E <>0705694

=E <>0800109

=E <>0800110

=E <>0800111

=E <>0800114

=E <>0800115

=E <>0800122

=E <>0804546
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-19 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=E <>0884578

=E <>0930100

=E <>3391400

=E <>3491712

=E <>4554110

=E <>5124331

47

Borrowing Authority from Treasury and 

Borrowing Source Validation

If the Borrowing Authority from Treasury 

Indicator is other than N (No Borrowing 

Authority from Treasury), then the USSGL 

Borrowing Source must be T (Treasury) or F 

(Federal Financing Bank). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=F =N

=P =I

=P =D

=P =M

47E

Borrowing Authority from Treasury and 

Borrowing Source Validation

If the Borrowing Authority from Treasury 

Indicator is other than N (No Borrowing 

Authority from Treasury), then the USSGL 

Borrowing Source must be T (Treasury) or F 

(Federal Financing Bank).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass P I M

Pass P D M

Pass P I D

Pass P I I

Pass P D I

Pass P D D

Pass P M M

Pass P M I

Pass P M D

48

Borrowing Authority from the Public and 

Borrowing Source Validation

If the Borrowing Authority from the Public 

Indicator is other than null, then the USSGL 

Borrowing Source must be P (public). Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=F =I

=F =D

=F =M

=P =N

=T =I

=T =D

=T =M
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-20 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

48E

Borrowing Authority from the Public and 

Borrowing Source Validation

If the Borrowing Authority from the Public 

Indicator is other than null, then the USSGL 

Borrowing Source must be P (public).

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

Pass F I M

Pass F I I

Pass F I D

Pass F D M

Pass F D I

Pass F D D

Pass F M M

Pass F M I

Pass F M D

Pass T I M

Pass T I I

Pass T I D

Pass T D M

Pass T D D

Pass T M M

Pass T M I

Pass T M D

Pass T D I

49

USSGL Accounts and Borrowing Authority 

Indicator

USSGLs 404200, 404400, 414000, 414100, 

414300, 414400, 414500, 414800, 414900 are 

limited to TAS with Borrowing from the 

Treasury or Borrowing from the Public. Fail

USSGL 

ACCOUNT 

NUMBER

BORROWING 

AUTHORITY 

FROM 

TREASURY

BORROWING 

AUTHORITY 

FROM THE 

PUBLIC

=404200 =N =N

=404400 =N =N

=414000 =N =N

=414100 =N =N

=414300 =N =N

=414400 =N =N

=414500 =N =N

=414800 =N =N

=414900 =N =N

50

USSGL Accounts and Contract Authority 

Indicator

USSGLs 403200, 403400, 413000, 413100, 

413200, 413300, 413400, 413500, 413600, 

413800, 413900 are limited to TAS with 

Contract Authority. Fail

USSGL 

ACCOUNT 

NUMBER

CONTRACT 

AUTHORITY

=403200 =N
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-21 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

=403400 =N

=413000 =N

=413100 =N

=413200 =N

=413300 =N

=413400 =N

=413500 =N

=413600 =N

=413800 =N

=413900 =N

51

Backdated Transaction and Prior Year 

Adjustment

If a transaction has been backdated to a 

previous fiscal year in CARS, then the Prior 

Year Adjustment for the transaction is B. The 

Backdated Transaction field on the SMAF will 

be Y (yes) if a backdated transaction has been 

processed. Fail

PRIOR YEAR 

ADJUSTMENT 

CODE

Backdated 

Transaction

=B =N

52

Is First Year and Beginning Balance 

Validation

If the TAS is in the First Year of Authority then 

the Beginning/Ending Attribute must be E. Fail

Begin End 

Indicator IS FIRST YEAR

=B =Y

53 USSGLs limited to TAS 20X4444

USSGLs 120500, 120900, 134400, 138400, 

167000, 167100, 167200, 167900, 219200, 

219300, 633800, 718100, 728100, 719100, and 

729100 is limited to TAS 20X4444. Fail

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

USSGL 

ACCOUNT 

NUMBER

<>020 <>X <>4444 =120500

<>020 <>X <>4444 =120900

<>020 <>X <>4444 =134400

<>020 <>X <>4444 =138400

<>020 <>X <>4444 =167000

<>020 <>X <>4444 =167100

<>020 <>X <>4444 =167200

<>020 <>X <>4444 =167900

<>020 <>X <>4444 =219200

<>020 <>X <>4444 =219300

<>020 <>X <>4444 =633800

<>020 <>X <>4444 =718100

<>020 <>X <>4444 =719100

<>020 <>X <>4444 =728100

<>020 <>X <>4444 =729100
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-22 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

55

USSGL 259000 and 633000 with "G" Federal 

Non Federal Indicator limited to certain TAS'.

The use of the "G" domain value for 259000 

and 633300 is limited to certain TAS'. Pass

AGENCY 

IDENTIFIER

MAIN ACCOUNT 

CODE

USSGL ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=089 =4045 =259000 =G

=089 =4045 =633000 =G

56

USSGL 199000 and Federal Non Federal 

Indicator "G" limited to certain Agencies.

Use of USSGL 199000 with Federal Non 

Federal Indicator "G' limited to certain 

agencies. Pass

AGENCY 

IDENTIFIER

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=018 =199000 =G

57

USSGL 750000 with Federal Non Federal 

Indicator "G" limited to certain TAS'

Use of USSGL 750000 with Federal Non 

Federal Indicator "G' limited to certain 

agencies. Pass

AGENCY 

IDENTIFIER

AVAILABILITY 

TYPE CODE

MAIN ACCOUNT 

CODE

FEDERAL 

NONFEDERAL 

INDICATOR

=020 =X =5080 =G

=455 =X =4110 =G

58 USSGL 435000 and Beginning Balance

Use of USSGL 435000 with Beg/End Indicator 

of "B" is limited to a specific TAS. Fail

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

=435000 =B

58E USSGL 435000 and Beginning Balance

Use of USSGL 435000 with Beg/End Indicator 

of "B" is limited to a specific TAS.

USSGL 

ACCOUNT 

NUMBER

Begin End 

Indicator

CONCATENATED 

TAS

Pass 435000 B

07520122012 

0580000

59 USSGL 577600 and Fed/ Non Fed Indicator

USSGL 577600 and Fed/Non Indicator Domain 

Value "N" is limited to General Fund Authority 

Fund Type (GA) Fail

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR

=577600 =N

59E USSGL 577600 and Fed/ Non Fed Indicator

USSGL 577600 and Fed/Non Indicator Domain 

Value "N" is limited to General Fund Authority 

Fund Type (GA)

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR FUND TYPE

Pass 577600 N GA

60

USSGL 438200 and Prior Year Adjustment 

Code

Use of USSGL 438200 with a Prior Year 

Adjustment Code of "B" is limited to certain 

TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE

=438200 =B

60E

USSGL 438200 and Prior Year Adjustment 

Code

Use of USSGL 438200 with a Prior Year 

Adjustment Code of "B" is limited to certain 

TAS'.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE

CONCATENATED 

TAS

Pass 438200 B 069 X5423000
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-23 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

61

USSGL Accounts with Federal Non Federal 

Indicator "Z" domain value are limited to Fund 

Type "Deposit" (DF).

USSGL's 134200, 161000, 161100, 161200, 

161300, 531100, 711100, and 721100 with 

Federal Non Federal Indicator "Z" domain 

value are limited to Fund Type "Deposit" (DF) Pass

USSGL 

ACCOUNT 

NUMBER

FEDERAL 

NONFEDERAL 

INDICATOR FUND TYPE

=134200 =Z =DF

=161000 =Z =DF

=161100 =Z =DF

=161200 =Z =DF

=161300 =Z =DF

=531100 =Z =DF

=711100 =Z =DF

=721100 =Z =DF

62 USSGL 573000 and TAS Status

Use of USSGL 573000 in conjunction with 

TAS Status Attribute domain value "C" is 

limited to TAS 424C0310

USSGL 

ACCOUNT 

NUMBER TAS STATUS

CONCATENATED 

TAS

Pass =573000 =C =424 C0310000

63

USSGL's 417000/419000 and Financing 

Account Indicator

USSGL's 417000 and 419000 with Financing 

Account Indicator of "G" is limited to certain 

TAS. Fail

USSGL 

ACCOUNT 

NUMBER

CONCATENATE

D TAS

FINANCING 

ACCOUNT CODE

=417000 <> 075 X4304000 =G

=417000 <> 012 X4216000 =G

=419000 <> 075 X4304000 =G

=419000 <> 012 X4216000 =G

64

USSGL 438400 with Reduction Type "SEQ", 

Fund Type "EG" Authority Type "P"

USSGL 4384000 with Reduction Type "SEQ", 

Fund Type "EG", and Authority Type Code "P" 

is limited to certain TAS. Fail

USSGL 

ACCOUNT 

NUMBER

AUTHORITY 

TYPE FUND TYPE

CONCATENATE

D TAS

Reducti

on 

Type

=438400 =P =EG

<> 01220132013 

1143000 =SEQ

=438400 =P =EG

<> 01220142014 

1143000 =SEQ

65

Limited Use of USSGL 4119 with Prior Year 

Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired 

TAS is limited to certain TAS'. Fail

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS

=411900 =X =E
Part 1

SUPPLEMENT 

Fiscal Year 2014 Reporting

Section VII

Bulletin No. 2014-XX Draft VII-24 IRC Handout October 18, 2014

No Name Description Rule Attribute Combination

U.S. Government Standard General Ledger

Data Validations - Detail

65E

Limited Use of USSGL 4119 with Prior Year 

Adjustment "X" on Expired TAS

Use of USSGL 4119 with PYA "X" on expired 

TAS is limited to certain TAS'.

USSGL 

ACCOUNT 

NUMBER

PRIOR YEAR 

ADJUSTMENT 

CODE TAS STATUS Fund Family

Pass 411900 X E 0160327

66

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'. Fail

BORROWING 

SOURCE

BORROWING 

AUTHORITY 

FROM 

TREASURY

=T =N

66E

Limited Use of Borrowing Authority from 

Treasury Indicator "N" and Borrowing Source 

"T"

The use of Borrowing Source "T" (Treasury) 

when Borrowing Authority from Treasury 

Indicator equals "N" is limited to specific 

TAS'.

BORROWING 

SOURCE

CONCATENATE

D TAS

BORROWING 

AUTHORITY 

FROM TREASURY

Pass T 012 X5531000 N